Classes of officers under the State Goods and Services Tax Act

Section 4- Draft-Bills-Reports – ADMINISTRATION – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 4- 4. Classes of officers under the State Goods and Services Tax Act (1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely. a) Commissioner of SGST, b) Special Commissioners of SGST, c) Additional Commissioners of SGST, d) Joint Commissioners of SGST, e) Deputy Commissioners of SGST, f) Assistant Commissioners

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Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person

SCHEDULE IV – Draft-Bills-Reports – SCHEDULES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – SCHEDULE IV – SCHEDULE IV Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person (Indicative List) 1. Services provided by a Government or local authority to another Government or local authority excluding the following services: (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services; (ii) services in relation to an aircraft or a vessel , inside or outside the precincts of a port or an aircraft; or (iii) transport of goods or passengers. 2. Services provided by a G

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citizenship, naturalization and aliens; (iii) admission into , and emigration and expulsion from India; (iv) currency , coinage and legal tender , foreign exchange; (v) trade and commerce with foreign countries , import and export across customs frontiers , interstate trade and commerce; or (vi) maintenance of public order. 5. Any services provided by a Government or a local authority in the course of discharging any liability on account of any tax levied by such Government or authority. 6. Services provided by a Government or a local authority by way of – (i) tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; or

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any law for the time being in force; or (ii) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force. Definitions: 1. Governmental Authority means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W or a Panchayat under article 243G of the Constitution. 2. Health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised syst

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MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES

SCHEDULE II – Draft-Bills-Reports – SCHEDULES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – SCHEDULE II – SCHEDULE II MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES 1. Transfer (1) Any transfer of the title in goods is a supply of goods. (2) Any transfer of goods or of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services. (3) Any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (1) Any lease, tenancy, easement, licence to occupy land is a supply of services. (2) Any lease or letting out of the building i

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or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services. (3) Where any goods, forming part of the business assets of a taxable person, are sold by any other person who has the power to do so to recover any debt owed by the taxable person, the goods shall be deemed to be supplied by the taxable person in the course or furtherance of his business. (4) Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person,

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ority authorized to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) d

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LIABILITY TO BE REGISTERED

SCHEDULE III – Draft-Bills-Reports – SCHEDULES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – SCHEDULE III – SCHEDULE III LIABILITY TO BE REGISTERED 1. Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds [Rs nine lakh]: 1. Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds [Rs. four lakh]: [This threshold of four lakh will apply only if the taxable person conducts his business in any of the NE States including Sikkim.] Provided that the sup

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an earlier law, shall be liable to be registered under this Act with effect from the appointed day. 3. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession. 4. Notwithstanding anything contained in paragraph 1 and 2 above, in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from t

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ion 37; (vi) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold specified under paragraph 1; (vii) input service distributor; (viii) persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold specified in paragraph 1; (ix) every electronic commerce operator, irrespective of the threshold specified in paragraph 1; (x) an aggregator who supplies services under his brand name or his trade name, irrespective of the threshold specified in paragraph 1; and (xi) such other person or class of persons as may be notified by the Central Government or a State Government on th

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MATTERS TO BE TREATED AS SUPPLY WITHOUT CONSIDERATION

SCHEDULE I – Draft-Bills-Reports – SCHEDULES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – SCHEDULE I – SCHEDULE I MATTERS TO BE TREATED AS SUPPLY WITHOUT CONSIDERATION 1. Permanent transfer/disposal of business assets. 2. Temporary application of business assets to a private or non-business use. 3. Services put to a private or non-business use. 4. Assets retained after deregistration. 5. Supply of goods and / or services by a taxable person to another taxable or non-ta

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Deduction of tax source

Section 162E – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162E – 162 E. Deduction of tax source Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the earlier law and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 37 shall be made by the deductor under the said section where payment to the sa

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Tax paid on capital goods lying with agents to be allowed as credit

Section 162B – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162B – 162B. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such capital goods subject to fulfillment of the following conditions: (i) the agent is a registered tax

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Treatment of branch transfers

Treatment of branch transfers – Section 162C – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162C – 162C. Treatment of br

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Goods sent on approval basis returned on or after the appointed day

Section 162D – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162D – 162D. Goods sent on approval basis returned on or after the appointed day Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from th

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Credit distribution of service tax by ISD

Section 162 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162 – 162. Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoice(s) relating to such services is received on or

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Tax paid on goods lying with agents to be allowed as credit

Section 162A – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 162A – 162A.Tax paid on goods lying with agents to be allowed as credit Where any goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods subject to fulfilment of the following conditions: (i) the agent is a registered taxable person under this Act

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Treatment of long term construction / works contracts

Section 159 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 159 – 159. Treatment of long term construction / works contracts The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (CGST Law) The goods and/or services supplied on or after the appointed day in pursuance of a contract ent

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Progressive or periodic supply of goods or services

Section 160 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 160 – 160. Progressive or periodic supply of goods or services Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made on or after the appointed day if the consideration for the said supply has been received prior to the appointed day and the duty or tax payable thereon has already been pai

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Treatment of retention payments

Section 161 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 161 – 161. Treatment of retention payments Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made before the appointed day where a part consideration for the said supply is received on or after the appointed day, but the full duty or tax payable on such supply has already been paid under t

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Finalization of proceedings relating to output duty liability

Section 156 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 156 – 156. Finalization of proceedings relating to output duty liability (1) Every proceeding of appeal, revision, review or reference relating to any output duty liability initiated before the appointed day, shall be disposed of in accordance with the provisions of the earlier law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall be recovered as an arrear of tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act. (2) Every proceeding of appeal, revision, review or reference relating to any outp

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Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings

Section 157 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 157 – 157. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings (1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before or after the appointed day, under the earlier law, any amount of tax, interest, fine or penalty becomes recoverable from the taxable person, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (CGST Law) (1) Where in pursuance of an assessment proceedings instituted, whether before or after the appointe

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Treatment of the amount recovered or refunded pursuant to revision of returns

Section 158 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 158 – 158. Treatment of the amount recovered or refunded pursuant to revision of returns (1) Where any return, furnished under the earlier law, is revised and if, pursuant to such revision, any amount is found to be recoverable from the taxable person, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (CGST Law) (1) Where any return, furnished under the earlier law, is revised and if, pursuant to such revision, any amount is found to be recoverable from the taxable person, the same shall be recovered as

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Claim of cenvat credit to be disposed of under the earlier law

Section 155 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 155 – 155. Claim of cenvat credit to be disposed of under the earlier law (1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit under the earlier law shall be disposed of in accordance with the provisions of earlier law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained under the provisions of earlier law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and shall not be admissible as input tax credit under this Act. (C

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Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract

Section 153 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 153 – 153. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract (1) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods and/or services is revised upwards on or after the appointed day, the taxable person who had removed / provided such goods and/or services may issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to ha

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after the appointed day, the taxable person who had removed / provided such goods and/or services may issue to the recipient a supplementary invoice or credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or credit note shall be deemed to have been issued in respect of an outward supply made under this Act: Provided that the taxable person shall be allowed to reduce his tax liability on account of issue of the said invoice or credit note only if the recipient of the invoice or credit note has reduced his input tax credit corresponding to such reduction of tax liability. (CGST Law) (2) Where, in pursuance of a contract entered int

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Pending refund claims to be disposed of under earlier law

Section 154 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 154 – 154. Pending refund claims to be disposed of under earlier law Every claim for refund of any duty/tax and interest, if any, paid on such duty/tax or any other amount, filed by any person before the appointed day, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be paid in cash, notwit

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Inputs removed for job work and returned on or after the appointed day

Section 150 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 150 – 150. Inputs removed for job work and returned on or after the appointed day (1) Where any inputs received in a factory had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior to the appointed day and such inputs, after completion of the job work, are returned to the said factory on or after the appointed day, no tax shall be payable if such inputs are returned to the said factory within six months from the appointed day: Provided that the a

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y the job worker on behalf of the manufacturer on the appointed day in such form and manner and within such time as may be prescribed. (CGST Law) (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior to the appointed day and such inputs, after completion of the job work, are returned to the said place of business on or after the appointed day, no tax shall be payable if such inputs are returned to the said place of business within six months from the appointed day: Provided that the aforesaid period of six months may, on su

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Semi-finished goods removed for job work and returned on or after the appointed day

Section 151 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 151 – 151. Semi-finished goods removed for job work and returned on or after the appointed day (1) Where any semi-finished goods had been removed from the factory to any other premises for carrying out certain manufacturing processes in accordance with the provisions of earlier law prior to the appointed day and such goods after undergoing manufacturing processes (herein after referred to as the said goods ) are returned to the said factory on or after the appointed day, no tax shall be payable if the said goods are returned to the said factory within six months from the appointed day: Provided that the

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e premises of any registered taxable person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. (2) The provisions of sub-section (1) shall apply only if the manufacturer and the job-worker declare the details of the goods held in stock by the job-worker on behalf of the manufacturer on the appointed day in such form and manner and within such time as may be prescribed. (CGST Law) (1) Where any semi-finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of earlier law prior to the appointed day

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person despatching the goods if such goods are liable to tax under this Act, and are not returned to him within a period of six months or the extended period, as the case may be, from the appointed day: Provided also that the person despatching the goods may, in accordance with the provisions of the earlier law, transfer the said goods to the premises of any registered taxable person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. (2) The provisions of sub-section (1) shall apply only if the person despatching the goods and the job worker declare the details of the goods held in stock by the job worke

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Finished goods removed for carrying out certain processes and returned on or after the appointed day

Section 152 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 152 – 152. Finished goods removed for carrying out certain processes and returned on or after the appointed day Where any excisable goods manufactured in a factory had been removed without payment of duty for carrying out tests or any other process not amounting to manufacture, to any other premises, whether registered or not, in accordance with the provisions of earlier law prior to the appointed day and such goods, after undergoing tests or any other process (herein after referred to as the said goods ) are returned to the said factory on or after the appointed day, no tax shall be payable if the said

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ase may be, from the appointed day. (CGST Law) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registered or not, in accordance with the provisions of earlier law prior to the appointed day and such goods, after undergoing tests or any other process (herein after referred to as the said goods ) are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods are returned to such place within six months from the appointed day: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the competent authority for a further period not exce

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Exempted goods returned to the place of business on or after the appointed day

Section 148 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 148 – 148. Exempted goods returned to the place of business on or after the appointed day Where any goods on which duty had been exempt under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, no tax shall be payable thereon if such goods are returned to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that tax shall be payable by the person returning the goods if

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Duty paid goods returned to the place of business on or after the appointed day

Section 149 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 149 – 149. Duty paid goods returned to the place of business on or after the appointed day (1) Where any goods on which duty had been paid under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, no tax shall be payable thereon if such goods are returned to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that tax shall be payable by the taxable person returning th

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